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HM Revenue and Customs (HMRC) commissioned research to explore how businesses understand and claim Research and Development (R&D) tax relief. Specifically, the research sought to examine:

• what and who makes decisions and is responsible for the claim
• how businesses find out about the reliefs
• guidance and support received, used and needed
• use and influence of agents
• what compliance attitudes and behaviours companies demonstrate in making a claim

»Ê¹ÚÌåÓýapp research was commissioned by HMRC and carried out by Kantar Public, and consisted of 39 UK businesses (micro, small, medium, and large) who had claimed R&D tax relief over the past 2 years and received either a full, partial or nil tax relief. »Ê¹ÚÌåÓýapp sample comprised of sole traders (1), micro businesses (15), small businesses (17), medium businesses (5), and large businesses (1). Businesses were sampled from HMRC administrative data.

»Ê¹ÚÌåÓýapp research provides new evidence regarding businesses perceptions of R&D relief, particularly around the ease of claiming, the overall complexity of reliefs and the effectiveness of HMRC guidance in regards to R&D reliefs.

»Ê¹ÚÌåÓýapp findings of this report cover:

a. How and why do companies decide that a project qualifies (or does not qualify) for R&D tax relief purposes? What sources of information do companies use to inform this decision?�

b. What factors influence the decision to make (or not make) an R&D Relief claim in respect of a qualifying project?

c. What influences which R&D scheme a claim is made under?

d. How and why do companies decide (or not decide) to use an agent to support their R&D claim? For those using agents how is contact made and claims prepared?

e. What is the journey of companies who decide to make their own R&D claims? Who prepares and submits the claims and why?

f. What motivates the attitudes and behaviour of companies claiming R&D reliefs? How does this differ by agent use?